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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Ilmiah Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURMA : Jurnal Program Mahasiswa Kreatif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia Optimal: Jurnal Ekonomi dan Manajemen Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Akuntan Publik Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah IIJSE Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Gestus Journal Jurnal Pengabdian Kepada Masyarakat Indonesia
Nurwani Nurwani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Analisis Implementasi Metode Perhitungan Penyusutan Aset Tetap Dan Dampaknya Terhadap Laba Pada PT Perkebunan Nusantara II Kebun Bandar Klippa Munadya Puteri Andisty; Hendra Harmain; Nurwani Nurwani
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1459

Abstract

This research aims to determine the implementation of the fixed asset depreciation method at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the implementation of fixed asset depreciation calculations in accordance with the fixed asset depreciation method based on PSAK 16 at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the impact of implementing the depreciation method fixed assets to profits at PT Perkebunan Nusantara II Kebun Bandar Klippa. This research uses a research methodology with a descriptive qualitative research approach. Data collection techniques in this research are structured interview techniques and documentation techniques. Based on the research results, it was found that the company's policy regarding the treatment of fixed asset depreciation methods is in accordance with PSAK 16. Calculation of fixed asset depreciation using the straight line method produces a relatively constant asset depreciation expense, while using the sum of the year digits and declining balance method produces a higher asset depreciation expense. at the beginning of the year and decreased in the following years. The impact of implementing the fixed asset depreciation calculation method on company profits shows that allocating depreciation costs calculated using the straight line method produces higher profits compared to using the sum of years and declining balance method.
Analisis Penerapan SAK EMKM pada Usaha Mikro Kecil dan Menengah di Kec. Galang: Studi Kasus UMKM Mulia Maju Panglong Lumban Aritonang; Hendra Harmain; Nurwani Nurwani
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.38

Abstract

The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using qualitative methods with a descriptive approach and preparing financial reports based on SAK EMKM using primary and secondary data taken from Mulia Maju Panglong. Data collection techniques in this research used observation, interview and documentation techniques. Based on data analysis, the research results show that the preparation of financial reports made by Mulia Maju Panglong is not fully in accordance with the Financial Accounting Standards for Small and Medium Entities (SAK EMKM) and only adapts to the needs of the business without understanding the applicable standards. Mulia Maju Panglong in presenting incomplete financial reports according to those in SAK EMKM by only making two financial reports in the form of a financial position report and a simple profit and loss report. There are several obstacles faced by Mulia Maju Panglong MSMEs in preparing financial reports in accordance with the provisions of SAK EMKM, namely the lack of knowledge of MSME owners regarding SAK EMKM which applies in preparing financial reports, the lack of understanding of MSME owners regarding technology and information and the absence of an obligation for MSMEs to prepare financial reports according to SAK EMKM standards.
Analisis Penerapan Sistem Informasi Akuntansi dengan Memenuhi Akuntabilitas Pengelolaan Laporan Keuangan: (Studi Kasus Yayasan Smk Kesehatan Delima Nusantara Medan) Maharani Zaida; Yenni Samri Juliati Nasution; Nurwani Nurwani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.412

Abstract

This study aims to determine the application of accounting information systems for cash receipt procedures and cash disbursement procedures by fulfilling the accountability of financial statement management (case study of the SMKS Delima Nusantara Foundation Medan). This research uses a descriptive qualitative approach. The research subjects amounted to three people, including financial administration staff, treasury staff, and nursing principals. Data collection techniques in this study are interview techniques, observation and documentation. Based on the results of the study, it is found that the application of the accounting information system in the SMKS Delima Nusantara Foundation Medan, especially in the cash receipts and disbursements procedure, has been said to be effective and in accordance with the applicable accounting information system procedures. However, in terms of accountability of the financial statements of the SMKS Delima Nusantara Foundation Medan according to the principle of accountability is still less effective due to lack of awareness in preparing the accountability report every month.
Perwujudan Pengalaman Pergaulan Bebas dalam Penciptaan Tokoh Nis Pada Pertunjukan Sekar Murka Natasya Haryani Hutabarat; Nurwani Nurwani
Gestus Journal: Penciptaan dan Pengkajian Seni Vol 4 No 2 (2024): GESTUS JOURNAL : PENCIPTAAN DAN PENGKAJIAN SENI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gsts.v4i2.64548

Abstract

Tujuan dari penelitian ini ialah : 1). Mengkaitkan permasalahan pergaulan bebas dengan proses penciptan tokoh Nis 2). Memberikan pembelajaran tentang dampak negatif dari pergaulan bebas pada norma sosial, adat istiadat, dan masyarakat secara umum. Selain itu penulis juga mendeskripsikan langkah – langkah memerankan tokoh Nis sebagai perempuan yang salah pergaulan yang berpijak pada naskah Sekar Murka karya Desi Puspitasari dengan menggunakan Metode Akting Less Strassberg. Berdasarkan metode Lee Strasberg ini, penulis ingin memperlihatkan kepada penonton bahwa apa yang terjadi di atas panggung adalah fakta dan hal ini sering terjadi dilingkungan sekitar penulis. Langkah – langkah yang digunakan yaitu, observasi, relaksasi dan konsentrasi, latihan ingatan emosi, latihan kebiasaan dan pengondisian. Penulis juga menggunakan teori surealis yang bertujuan untuk menjelajahi aspek-aspek alam bawah sadar dari pikiran manusia. Menggunakan simbol – simbol dalam menyampaikan makna yang menjelajahi kompleksitas psikologi manusia Metode penelitian ini juga menggunakan pendekatan kualitatif Dalam penelitian kualitatif, pengumpulan data dilakukan melalui metode observasi, wawancara, dan analisis dokumen, yang bertujuan untuk memperoleh pemahaman yang mendalam tentang fenomena yang diteliti. Hasil penelitian ini adalah sebuah pertunjukan teater dengan perwujudan fenomena pergaulan bebas ke dalam tokoh “Nis” pada naskah sekar murka karya desi puspitasari menggunakan metode akting Lee Strassberg.
Pengaruh Pengelolaan Dan Pemanfaatan Dana Zakat Terhadap Tingkat Pendapatan Mustahik Pada Baznas Provinsi Sumatera Utara Anggi Mayasari Lubis; Yenni Samri Juliati Nasution; Nurwani Nurwani
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 4 (2023): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i4.1267

Abstract

This study aims to determine the effect of the Management and Utilization of Zakat Funds on Mustahik Income Levels at BAZNAS of North Sumatra Province partially and simultaneously. This study uses a quantitative research method with an associative approach. The data collection technique used a questionnaire as well as the population and sample in this study as many as 48 people who received zakat funds at BAZNAS of North Sumatra Province using a saturated sampling technique. Data were analyzed using multiple linear regression method. The results of the research based on partial hypothesis testing show that the Zakat Fund Management variable has a negative and not significant effect on Mustahik's Income Level, with a value of -0.938 <2.0141. While the variable Utilization of Zakat Funds has a positive effect on Mustahik's Income Level, with a value of 2.822 > 2.0141. The results of the simultaneous hypothesis test show that the Management and Utilization of Zakat Funds has a significant effect on Mustahik's Income Level at BAZNAS of North Sumatra Province, with a value of 4.143 > 3.20.
Strategi dalam Meningkatkan Literasi dan Minat Baca Anak Anak Desa Jaranguda melalui Sosialisasi Literasi Sindi Rahmadani; Raja Gusti Mandari Siregar; Siti Aulia; Ayu Andini; Nurwani Nurwani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 3 (2025): Juli : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i3.3420

Abstract

The reading ability of children in Indonesia, especially in rural areas, remains a very serious problem. Jaranguda Village in Karo Regency is one of the areas facing this challenge due to the lack of facilities, reading habits, and the dominant use of gadgets. This study aims to identify effective strategies to improve literacy and reading interest in children in Jaranguda Village through literacy socialization activities conducted by KKN students. The study used a qualitative descriptive method with observation and documentation techniques of participants and activity implementers. The results showed that the implementation of four main approaches—namely literacy socialization and strengthening, media-based literacy counseling, the application of literacy in public conversations, and the application of literacy in daily activities—had a positive impact on increasing children's interest and reading ability. Children became more enthusiastic about reading, more confident in conveying the content of reading, and began to get used to reading regularly every day. These findings confirm that literacy packaged in an interactive and fun way can create meaningful learning experiences for children. Therefore, activities like this must continue to be developed and implemented sustainably in other villages so that the culture of literacy from an early age can be improved and strengthened.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal: Studi Kasus Badan Pengelola Keuangan dan Aset Daerah Provinsi Aceh Wahyu Haji Muharram; Andri Soemitra; Nurwani Nurwani
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): Desember: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i4.2311

Abstract

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.
Analisis Penerapan Akuntansi Manajemen Lingkungan Dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam Ayu Apriani; Nurwani Nurwani; Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9510

Abstract

In this modern economic era there are various rumors related to the surrounding area such as global warming, eco-efficiency. There are many illustrations of the interrelated issues of environmental degradation due to waste and exploitation. Environmental issues are becoming increasingly interesting to research along with the advancement of technology and global economy. This research seeks to reveal the application of environmental accounting in the disclosure of environmental costs based on an Islamic perspective at the sei baruhur plantation office of PT Perkebunan Nusantara III. This type of research uses qualitative methods, which are included in field research. The results showed that the analyzed company applies the ISO 14001 standard, from the environmental cost disclosure segment the company still does not carry out accounting practices in the form of comprehensive disclosure, and does not yet have a special accounting segment that deals with environmental issues. However, there has been a positive effort to provide simple details even though it is only about waste management, which can be considered a form of voluntary disclosure. Based on the Islamic Perspective, the implementation of Environmental Management Accounting and disclosure of environmental costs has been carried out in accordance with Islamic provisions.
Analisis Rencana Keuangan dan Manajemen Keuangan Masjid Dalam Mensejahterakan Masyarakat Dewi Sartika Nasution; Hendra Harmain; Nurwani Nurwani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9648

Abstract

The mosque is one of the centers of guidance and development of the Islamic community. It requires a solid financial plan and financial management due to the large amount of donations. A good financial plan and financial management will encourage the welfare of the local community. This study aims to analyze the extent of the mosque's financial plan and financial management, and how much it contributes to community welfare. The method used by researchers in this study is descriptive qualitative method. The data collection techniques used in this study were observing the environment of the three mosques and interviewing resource persons at the five mosques in Padang Lawas Regency. The results of this study are that the financial plan and financial management have been managed quite well. The contribution of the mosque's financial plan and financial management has also been quite large in generating community welfare. Through an independent business at the Miftahul Jannah Grand Mosque in the form of a drinking water depot, the community has felt its influence, namely the price for a gallon of drinking water sold cheaper than the market price. Empowerment of orphans and donations to the poor are also carried out by these five mosques.
Strategi Pengembangan Agrowisata terhadap Peningkatan Pariwisata Berkelanjutan di Desa Jaranguda Aisyah Aisyah; Anugrah Permana Tanjung; Ade Aulia Riski; Geri Bintang Rikardi; Nurwani Nurwani
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 6 No. 1 (2026): April: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI) 
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v6i1.10489

Abstract

The low utilization of agrotourism potential in Karo Regency, particularly in Jaranguda Village, indicates the need for a well-planned and integrated development strategy to optimize the synergy between the agricultural and tourism sectors in a sustainable manner. Although this village possesses abundant natural resources, attractive landscapes, and extensive as well as productive agricultural land, the local community still heavily relies on conventional farming practices. This dependence results in relatively unstable economic conditions and limits the community’s ability to adapt to changing demands in the tourism market. This study aims to analyze the development of agrotourism as a strategic effort to enhance sustainable tourism in Jaranguda Village. The research method employs a descriptive qualitative approach, with data collected through field observations, in-depth interviews with community members and key stakeholders, and a review of relevant literature. The findings indicate that agrotourism development requires strong and continuous collaboration among local communities, local government, and tourism-related business actors. The recommended development strategies include improving community capacity and skills, strengthening digital promotion based on local potential, enhancing supporting infrastructure for agrotourism, and implementing the principles of sustainable tourism. The implementation of these strategies is expected to strengthen the village economy, create new employment opportunities, and enhance the regional tourism competitiveness in a sustainable manner.
Co-Authors Ade Aulia Riski Ahmad Zikri Aisyah Aisyah Andri Soemitra Anggi Mayasari Lubis Anugrah Permana Tanjung Ayu Andini Ayu Apriani Cindy Shelina Dede Sri Apriyanti Lombu Dewi Sartika Nasution Fachry Abda El Rahman Fadilah Dalimunthe Geri Bintang Rikardi Hastina Febriaty Hendra Harmain Juliana Nasution Kamilah Kamilah Laksono Trisnantoro Lumban Aritonang Maharani Zaida Martozet Martozet Merdy Roy Sunarya Togatorop Muhammad Arif Munadya Puteri Andisty Mustapa  Khamal  Rokan Natasya Haryani Hutabarat Nurul Inggih Ryandani Raja Gusti Mandari Siregar Salsabilla Febriani Sindi Rahmadani Siti Aulia Sri Rezeki Syamsiar, Syamsiar Syifa Alhusna Sylviana Siregar Vania Ananda Nashuha Harahap Wahyu Haji Muharram Warhamna Syahri Yenni Samri Juliati Yenni Samri Juliati Nasution Yunaidi Yunaidi